According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Including the Railway Transport and Postal Industries in the Pilot Program of Replacing Business Tax with Value-Added Tax" (Caishui [2013] No. 106) Annex 1 "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" "Provides: Article 1 Units and individuals that provide transportation, postal services and some modern service industry services (hereinafter referred to as taxable services) within the territory of the People's Republic of China (hereinafter referred to as the territory) are VAT taxpayers . Taxpayers providing taxable services shall pay value-added tax in accordance with these Measures and shall no longer pay business tax.

Article 8 Taxable services refer to land transportation services, water transportation services, air transportation services, pipeline transportation services, universal postal services, special postal services, other postal services, research and development and technical services, and information Technical services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, authentication consulting services, radio, film and television services.

The specific scope of taxable services shall be implemented in accordance with the "Notes on the Scope of Taxable Services" attached to these Measures.

According to the "Notes on the Scope of Taxable Services" stipulates: 3. Some modern service industries (6) Assurance consulting services.

Assurance consulting services, including certification services, assurance services and consulting services.

Attestation services refer to business activities in which units with professional qualifications provide assurance on the economic activities and relevant data of the client and issue probative opinions. Including accounting authentication, tax authentication, legal authentication, project cost authentication, asset assessment, environmental assessment, real estate land assessment, construction drawing review, medical accident appraisal, etc.